4

420

No, of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

Duty,

Nature of Stamp.

Point of time before which, or

period within which, the instrument must be stamped.

Person liable

for

stamping,

where stamping

is

compulsory.

Exemptions

(a) Agreement or memoran- dum between the master and mariners of any ship for wages.

b) Passage ticket.

Agreement relating to the sale of goods.

See also:-

Agreement for lease.

Exchange Contract. Godown Warrant. Share contract.

Agreement of service with a $1.

corporate body, whether under the seal of such corporate

body or not.

See

Agreement or contract accom-

panied by a deposit: Letter of hypothecation and Mortgage.

Agreement for a lease: See

Lease.

Overem-7 days after Voluntary.

bossed. execution.

Allotment: See Letter of Allot-

ment.

5

Appointment of a new trustee $10.

11

(including the transfer of any

All persons executing.

property made for the pur-

pose of effectuating the ap-

pointment of the new trustee).

Articles of clerkship whereby | $150.

any person first becomes

19

Before ex- ecution.

bound to serve as a clerk in

order to his admission as a solicitor.

Assignment: See Conveyance, Letters Patent, Mortgage, and Trade Marks.

Assurance: See Policy of Insur-

ance.

Attested copy of any instrument | $3.

chargeable with stamp duty.

7

See Power of Attorney.

Attorney, Letter or Power of:

Average: See Bond,

8

Award.

Bank Cheque: See Bill of Ex-

change.

19

7 days after Voluntary. attestation.

$5.

7 days after execution.

The arbit-

rator, or, if more than one, all the ar- bitrators

and the umpire (if any).

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